It is axiomatic that the nature of an action and whether the tribunal has exclusive jurisdiction over such action are to be determined from the material allegations of the complaint, the law in force at the time the complaint is filed, and the character of the relief sought irrespective of whether plaintiff is entitled to all or some of the claims averred. Jurisdiction is not affected by the pleas or the theories set up by the defendant in an answer to the complaint or a motion to dismiss the same. Otherwise, jurisdiction would be dependent almost entirely upon the whims of defendants. (AC Enterprise vs. Frabelle Properties Corp. G.R. No. 166744. November 2, 2006, Callejo, J).

RA 7975

I.    Jurisdiction of the SB.

1.    Violations of RA 3019 – The Anti-Graft and Corrupt Practices Act, RA 1379, Chapter II, Sec. 2, Title VII of the RPC where one of the principal accused are officials occupying the following positions in the government, whether in a permanent, acting or interim capacity at the time of the commission of the offense, like –

a.    Officials of the executive branch occupying the positions of regional director or higher otherwise classified as grade 27 and up;

b.    Members of Congress and officials thereof classified as grade 27 and up;

c.    Members of the judiciary without prejudice to the provisions of the Constitution;

d.    Chairmen and Members of the Constitutional Commissions without prejudice to the Constitution;

e.    All other national and local officials classified as grade 27 and higher.

2.    Other offense and felonies committed by the public officials in relation to their office;

3.    Civil and criminal cases filed pursuant to and in connection with EO Nos. 1, 2, 14 and 14-A;

II.    Officers not occupying grade 27 or higher.

Jurisdiction is vested in the proper MTC, RTC as the case may be.
 
1.    SB has exclusive appellate jurisdiction on appeals from the final judgments, resolutions or orders of regular courts where all the accused are occupying positions lower than grade 27;

2.    SB has exclusive original jurisdiction over petitions for the issuance of the writs of mandamus, prohibition, certiorari, habeas corpus, injunction and other ancillary writ and processes in aid of its appellate jurisdiction, provided that the jurisdiction over these petitions shall not be exclusive of the SC;

(Note: This means that that these petitions can be filed directly with the SC).

3.    All cases elevated to the SB and from the SB, the office of the Ombudsman shall represent the state, thru its special prosecutor;

4.    If a private individual is charged with a public officer, they shall be trial jointly;

5.    a. Criminal and civil actions for the recovery of civil liability arising from the offense shall be filed simultaneously or be deemed to be jointly filed;

b. No reservation of the right to file a civil action;

c. If the civil action has been filed ahead and no judgment yet when the criminal is filed, the civil cases shall be transferred to the SB or appropriate court for consolidation and joint determination with the criminal, otherwise, the separate civil action shall be deemed abandoned;

III.     
1.    Final orders and judgments shall have findings of facts.

2.    Petition for reconsideration to be filed within 15 days from promulgation or notice of the orders, etc.. Motion for Reconsideration to be decided within 30 days from submission.

3.    Decisions to be enforced in the manner prescribed by law.

4.    Decisions and final orders of courts appealable within 15 days from promulgation.